Superannuation not calculating for a casual employee who commenced employment 01 Feb 2020
Earnings per month
| Feb-20 | 96.75 | ||
| Mar-20 | 320.25 | ||
| Apr-20 | 114.00 | ||
| May-20 | 299.25 | ||
| Jun-20 | 342.57 | ||
| Gross | 1,172.82 | multiply by 9.50 % | 111.42 |
| Jul-20 | 138.38 | ||
| Aug-20 | 307.51 | ||
| Sep-20 | 292.13 | ||
| Oct-20 | 107.63 | ||
| Nov-20 | 199.88 | ||
| Dec-20 | 92.25 | ||
| Jan-21 | - | ||
| Feb-21 | 123.01 | ||
| Mar-21 | 215.25 | ||
| Apr-21 | 199.88 | ||
| May-21 | 169.13 | ||
| Jun-21 | 246.01 | ||
| Gross | 2,091.06 | multiply by 9.50 % | 198.65 |
Is this calculation correct?
Kind Regards,
Tiu
Hi Tiu
From what I can see, based on the normal superannuation calculations, no superannuation should have been calculated for that employee.
ATO: Work out if you have to pay super
Generally, if you pay an employee $450 or more (before tax) in salary or wages in a calendar month, you must also pay super guarantee for them.
As the employee has not reached that threshold for the calendar month no superannuation should be calculated.
